Date Particulars LF Debit Credit

1 may Cash A/C Dr 1000000

To Loan A/C 400000
To Capital A/C 600000
(Being business
commenced)
20 june Pre paid rent A/C Dr 6000
To Cash A/C (Being 6000
advance payment of
rent made)
1 july Salary A/C Dr 65000
To Outs. salary A/C 20000
To Cash A/C (Being 45000
salary paid partly)
10 july Purchase A/C Dr 100000
To Cash A/C (Being
raw material
purchased)
15 july OutSt Salary A/C Dr 20000
To cash A/C (Being 20000
due salary paid)
25 july Machine A/C Dr 90000
 To Cash A/C (Being 90000
machine purchased)
30 july Ins Prm A/C Dr 3000
To Cash A/C (Being 3000
insurance policy
purchased)
4 Sep Bank A/C Dr 200000
To Cash A/C (Being 200000
cash deposited in
bank)
10 Sep Purchase A/C Dr 150000
To Cash A/C (Being 150000
raw material
Purchased)
25 Sep Cash A/C Dr 60000
To Sales A/C (Being 60000
goods sold)
3 Oct Furniture A/c Dr 50000
To Bank A/C (Being 50000
furniture purchased)
10 Oct Arvind A/c Dr 40000
To Sales A/C (Being 40000
goods sold on credit)
29 Oct Purchase A/C Dr 100000
To Amrit A/C (Being 100000
goods purchased on
credit)
2 Nov Amrit A/c Dr 50000
To Pur return A/C 50000
(Being goods
returned)
16 Nov Cash A/C Dr 39000
DisAllowed A/C Dr 1000
To Arvind A/C 40000
(Being payment
received in full
settlement)
18 Dec Purchase A/C Dr 10000
To Drawings A/C 10000
(Being goods
withdrawn)
20 Dec Drawing A/C Dr 20000
To cashA/C (being 20000
cash withdrawn for
personal use)
24 Dec Tel Charges A/c Dr 3000
To Cash A/C (being 3000
telephone charges
paid)
26 Dec Amrit A/C Dr 50000
To Dic Rec A/C 1000
To Cash A/C (Being 49000
cash paid in full
settlement)
31 Dec Stationary A/C dr 2000
Rent A/C Dr 3000
Salary A/C Dr 25000
To Cash A/C (Being 30000
stationary, rent and
salary paid)